We look at the division of 32718781 by 545 
We want to figure out the number of times 32718781 can be divided by 545.

Step 1:
If we divide 3 by 545, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 545

Step 2:
545 goes into 32 0 times with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 545

Moving on to step 3:
The number 545 fits into 327 0 times, leaving a remainder of 327.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 327 to get 327.
Grab the next digit (1) from the dividend, add it to 327, then carry on: 3271 / 545

Step 4:
545 can be fit into 3271 6 times, resulting in a remainder of 1.
Use 6 as the next digit of our solution. 
Result so far: 6.0
If we subtract 3270 from 3271, we get 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 545

Step 5:
When dividing 18 by 545, we get 0 with a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 60.0
Subtracting 0 from 18 leaves us with 18.
Grab the next digit (7) from the dividend, add it to 18, then carry on: 187 / 545

Let's proceed to step 6:
545 goes into 187 0 times with a remainder of 187.
Record the quotient 0 as the next digit in the result. 
Result so far: 600.0
If we subtract 0 from 187, we get 187.
Include the next digit (8) from the dividend after 187, then repeat: 1878 / 545

Going ahead to step 7:
If we divide 1878 by 545, we get 3 and a remainder of 243.
Put 3 as the next digit of the answer. 
Result so far: 6003.0
Subtract 1635 from 1878 to get 243.
Fetch the next digit (1) from the dividend, attach it to 243 and continue: 2431 / 545

On to step 8:
2431 divided by 545 is 4 with a remainder of 251.
Write down 4 as next digit of the result. 
Result so far: 60034.0
The remainder is 251 after subtracting 2180 from 2431.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2510, and continue the process.

Let's proceed to step 9:
The number 545 fits into 2510 4 times, leaving a remainder of 330.
Write down 4 as next digit of the result. 
Result so far: 60034.4
If we subtract 2180 from 2510, we get 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Step 10:
3300 divided by 545 is 6 with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 60034.46
Subtracting 3270 from 3300 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 11:
300 divided by 545 is 0 with a remainder of 300.
The number 0 becomes the next digit in our result. 
Result so far: 60034.46
Deduct 0 from 300 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 12:
3000 divided by 545 is 5 with a remainder of 275.
Use 5 as the next digit of our solution. 
Result so far: 60034.4605
If we take 2725 away from 3000, we end up with 275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Let's proceed to step 13:
If we divide 2750 by 545, we get 5 and a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 60034.46055
If we take 2725 away from 2750, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Our division results in 60034.46055 with a remaining 2.5e-05.